@thesis{thesis,
		author={Sari  Perwita},
		title ={Analisis Penerapan Fair Value Based Pada Aktiva Tetap Pada PT. Pembangunan Jaya Ancol, Tbk.},
		year={2010},
		url={http://repository.ibs.ac.id/1547/},
		abstract={This  study  focuses  on  research  of  valuation  fixed  asset  in  PT.Pembangunan  Jaya Ancol,Tbk.  It  attempts  to  achieve  two  main  purpose:  (1)  to  observe  implementation  of financial accounting standard about fixed assets (PSAK No.16) in PT.Pembangunan Jaya Ancol,Tbk,  (2)  to  observe  impact  of    implementation  fair  value  based  on  fixed  assets valuation in PT.Pembangunan Jaya Ancol,Tbk. 
The  result  of  this  study  stated  that  PT.Pembangunan  Jaya  Ancol,Tbk  has  been  applied financial accounting standard (PSAK No.16) in the valuation and reporting fixed assets favorably.  PT.Pembangunan  Jaya  Ancol,Tbk  applied  cost  model  in  valuation  of  fixed assets.  Implementation  of  fair  value  based  on  fixed  assets  valuation  gives  effect  to disclosure of financial statement.
Keyword : Fixed Assets, Cost Model, Fair Value Based, and PSAK No.16}
		}